Integrated Filing — IndAS



General information about company
Scrip Code 524396
NSE Symbol BIOFILCHEM
MSEI Symbol NOTLISTED
ISIN INE829A01014
Name of company BIOFIL CHEMICALS & PHARMACEUTICALS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 12-Aug-2025   16:00:00
End date and time of board meeting 12-Aug-2025   17:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable n



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 64326000
Other income 28320000
Total income 92646000
2 Expenses
(a) Cost of materials consumed 11714000
(b) Purchases of stock-in-trade 97406000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -49791000
(d) Employee benefit expense 2104000
(e) Finance costs 93000
(f) Depreciation, depletion and amortisation expense 660000
(f) Other Expenses
1 Other Expenses 1683000 1683000
2 Manufacturing Expenses 567000 567000
3 Administrative Expenses 585000 585000
Total other expenses 2835000
Total expenses 65021000
3 Total profit before exceptional items and tax 27625000
4 Exceptional items 0
5 Total profit before tax 27625000
6 Tax expense
7 Current tax 3515000
8 Deferred tax 0
9 Total tax expenses 3515000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 24110000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 24110000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 24110000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 162738000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.48
Diluted earnings (loss) per share from continuing operations 1.48
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.48
Diluted earnings (loss) per share from continuing and discontinued operations 1.48
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above Un-Audited Financial Results for the Quarter ended June 30, 2025 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in it's meeting held on 12th August, 2025. The above results have been reviewed by Statutory Auditors of the company in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Company's Management has exercised necessary due diligence to ensure that the financial results provide a true and fair view of its affairs. n n2. This financial results has been prepared in accordance with the guidelines issued by the Securities Exchange Board of India (SEBI) and Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. n n3. The figures of the previous period / year have been re-stated/ re-grouped / re-arranged/ reclassified and / or recasted wherever found necessary. n n4. The Company has reported segment wise information as per Indian Accounting Standard (Ind AS-108). The Operations of the Company are conducted within India, there is no separate reportable geographical segment and the company reported the following business segments na. Pharma Product nb. Chemicals Division n n5. The aforesaid un-audited Financial Results will be uploaded on the Company’s website www.biofilgroup.net and will also be available on the websites of the Stock exchanges i.e. www.bseindia.com and www.nseindia.com for the benefit of shareholders and investors. Further, publication containing a Quick Response code and the details of the webpage where complete financial results of the Company are available, will be published in English and Hindi Newspapers with in prescribed time limit. n n6. The figures for the quarter ended March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and the years to date figures up to the third quarter which were subjected to limited review. n n7. The net profit of the Company for the quarter ended 30th June, 2025 has been increased due to disposal of undertaking situated at 11/12, Sector 'E', Sanwer Road Industrial Area, Indore – 452015 Madhya Pradesh after obtaining the approval from the members of the company .



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Pharma Division 48475000 48475000
2 Chemical Division 15851000 15851000
Total Segment Revenue 64326000
Less: Inter segment revenue 0 0
Revenue from operations 64326000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Pharma Division 26974000 26974000
2 Chemical Division 737000 737000
Total Profit before tax 27711000
i. Finance cost 86000 86000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 27625000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Pharma Division 348158000 348158000
2 Chemical Division 162723000 162723000
Total Segment Asset 510881000 510881000
Un-allocable Assets 0 0
Net Segment Asset 510881000 510881000
4 Segment Liabilities
Segment Liabilities
1 Pharma Division 229092000 229092000
2 Chemical Division 69862000 69862000
Total Segment Liabilities 298954000 298954000
Un-allocable Liabilities 0 0
Net Segment Liabilities 298954000 298954000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 0